The Superior Court of Castilla y León (Burgos) reviews the adequacy of the correction made by the Administration in a related-party transaction under analysis. In the 2014 Corporate Income Tax Compliance Report, it was not considered that the value of field work in linked vineyards should be added to the purchase cost of the grapes,… Continue reading Tax advisor: Field work is not a related party service; its value must be taken into account in final stocks
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